Tax Court: Anxiety, Depression Are Not Physical Injuries

If you've ever experienced an anxiety attack, you know that it sure feels like your body is experiencing a physical trauma. The night my first kid was born, there was a lull in the labor when, shortly after my wife got her epidural, she fell asleep for a few hours. I fell asleep as well, and when we both woke up, it was go time. There was something about going from zero to sixty that was too much for my delicate nervous system to handle, and I had a full-blown anxiety attack. I started to sweat, my chest seized up, and I lost all semblance of balance. When the nurse came back in the room, despite the fact that my wife was trying to push out a seven pound tax exemption,  the nurse's immediate concern was whether I was okay.